TNAG-2667-FCO40-3864-Hong-Kong-Civil-Service-1993 — Page 105

(I) (a)

(b)

Computation of Death Gratuity under the

Old Pension Scheme (OPS) and the New Pension Scheme (NPS)

Appendix A

OPS

Where an officer on the

permanent establishment dies in service after completing not less than 2 years' service, the death gratuity payable is -

(i) an amount equal to the

officer's annual

(ii)

pensionable emoluments;

ог

the commuted pension gratuity which he would have received had he retired at the date of his death and opted for reduction of his pension by 25%;

whichever is the greater.

(1)

NPS

Where an officer (irrespective of whether he is on the permanent establishment or not) dies in service after completing not less than 2 years' service, the death gratuity payable is -

(i) an amount equal to the

officer's annual pensionable emoluments; or

(ii)

the commuted pension gratuity which he would have received had he retired at the date of his death and opted for reduction of his pension by 50%;

whichever is the greater.

Where an officer not on the permanent establishment dies in service after completing not less than 2 years' service, the death gratuity payable is -

(i)

an amount not exceeding either 9 months' salary;

or

(ii) the maximum commuted

annual allowance gratuity;

whichever is the greater.

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